Duties of Collection Agents in the Disposition of Apprehended Illegally Cut Logs

November 6, 1972 BIR RULING NO. 028-72 Duties of collection agents in the disposition of apprehended illegally cut logs . Where illegally cut logs are apprehended by local authorities, the Collection Agent should advise the latter to turn over the logs to a forestry office, if there should be any in the locality, for appropriate action. If there should be no forestry office in the locality, the Collection Agent should take possession of the logs, ascertain the charges due after measurement plus the corresponding surcharges and notify the owner thereof, should the owner fail or refuse to effect payment or otherwise to take possession, he should deliver the logs to the nearest Armed Forces of the Philippines unit by notifying the latter in writing for disposition in accordance with the directive of the Executive Secretary. (Revenue Memorandum Circular No. 68). Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue